Title

Accounting Information and Collective Bargaining: A Literature Review and Research Framework

Document Type

Article

Comments

Published by Elsevier BV in the Journal of Accounting Literature, volume 13, 1994. Bryant users may access this article here.

Publication Source

Journal of Accounting Literature

Abstract

The purposes of a recent study are to review and summarize the extant literature relating accounting to the collective bargaining process, to develop a framework of the relationships existing in the literature which link accounting and collective bargaining, and to suggest areas for future research. The literature exploring the relationships between accounting and collective bargaining has examined a number of different aspects of the accounting-collective bargaining relationship. The literature in this field is quite diverse, with no one aspect of the possible relationship between accounting and collective bargaining outcomes having been sufficiently explored to provide a consensus of opinion. The use of accounting information during the bargaining process is potentially as diverse as the use of accounting information during the process of setting security prices.